https://www.taxtmi.com/caselaws?id=209887 The Tribunal upheld the duty demand against M/s. Magarpatta Township Development & Construction Co.Ltd. (MTDCC), ruling that they were not eligible for duty-free capital goods under Notification No. 22/03-CE. The Tribunal found that MTDCC did not meet the required conditions for exemption as they did not own the units utilizing the capital goods. Additionally, the Tribunal held that the extended period for duty demand was validly invoked due to misdeclaration by MTDCC, emphasizing the importance of accurate declarations for availing duty exemptions. en-us Thu, 19 May 2011 00:00:00 +0530 Tue, 09 Jul 2013 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209887 The Tribunal upheld the duty demand against M/s. Magarpatta Township Development & Construction Co.Ltd. (MTDCC), ruling that they were not eligible for duty-free capital goods under Notification No. 22/03-CE. The Tribunal found that MTDCC did not meet the required conditions for exemption as they did not own the units utilizing the capital goods. Additionally, the Tribunal held that the extended period for duty demand was validly invoked due to misdeclaration by MTDCC, emphasizing the importance of accurate declarations for availing duty exemptions. Case-Laws Central Excise Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209887